Purpose: The purpose of this study is evaluate if there is another investment opportunity than the current investment opportunities in the Swedish pension system. In order to do this the study will produce a portfolio of a Swedishand an international investment company with a good balance between risk and return for a comparison of today’s premium pension scheme.

Methodology: The study is based on historical data for ten years which further is analyzed through the Pearson R model. The selection consists of investment companies in the Nordic- and the American market. Along with the quantitative study an interview will be made with a representative well familiar with savings and pension investments. Finally the credibility of the study and methodology criticism is presented.

Theoretical Framework: The theoretical frame of reference consists of previous theories that are relevant to produce the best-suited portfolio. Markowitz modern portfolio theory is the main theory which is supplemented by additional essential measures as the Sharpe ratio. Furthermore, a developed portfolio theory by Grubel & Solnik is applied to get an international perspective.

Result: The result consists of a presentation of the processed data as underlies the analysis being carried out.

Conclusions: The study produces a portfolio in the form of Bure Equity AB and Berkshire Hathaway. In comparison with the pre-existing pension options the study’s portfolio shows a significantly higher nominal return. The constellation of Bure Equity AB and Berkshire Hathaway exhibits a nominal return of 19,75 % in relation to the active saver in the premium pension with a nominal return of 7 %. The passive saver assigned to AP7 Safa exhibits a nominal return of 11 %.

Aim: The aim of the study is to describe how social entrepreneurs' establishment process and then identify the challenges and factors that social entrepreneurs should take into account when establishing abroad and what resources that have been used to tackle the various challenges.

Research questions:

• How do social entrepreneurs establish operations abroad?
• What factors are important to consider for social entrepreneurs when establishing abroad?
• Witch resources can be used by social entrepreneurs to tackle the challenges that comes along when establishing abroad?

Method: This is a case study and is investigating the case with social entrepreneurs' establishment process of the non-profit organization Happier Children in Morocco. Introspective method and qualitative research strategy were used to gather the empirical material. The study is based on an inductive approach. The study's choice of respondents consists of Swedish social entrepreneurs who established an orphanage in Morocco.

Theory: The theories used in this study are Barriers during establishment abroad and Resources used during establishment abroad.

Conclusions and results: This study showed that social entrepreneurs established a business/ projects in Morocco by first having a preparatory work. The preparatory work included planning, material collection and procurement, information retrieval, administrative applications and the establishment of a new wider network. Thereafter, the social entrepreneurs established their projects in Morocco. The periods for the social entrepreneur’s establishment process of the various projects and programs varied between three months to two years. During the establishment process of Happier Children, all of the social entrepreneurs experienced various challenges. These challenges caused stress, frustration, disappointment, lack of trust and cooperation, limited information availability and constant 7 barriers. It is therefore important that social entrepreneurs when establishing abroad should take into account factors such as differences in language, culture, business ethics, administrative support, the occurrence of corruption, inadequate access to information and the importance of a broad network and social capital

Purpose: The purpose of this study is to examine whether the awareness of social- and environmental factors could be beneficial within M&A transactions in such that companies tend to obtain a higher success in such transactions if they are aware of these factors. The study also examines whether the actual return by the event date strikes higher for the social- and environmental aware companies than the unaware companies, where the event date is when the M&A transaction was due.

Method: The authors have chosen to use two different methods; the Event Study- and Panel Study methods. The event window consists of five days before- and five days after the due date of the M&A, which makes it a total of 11 days. The estimation window is based on the 30 days before the event window and is examined in order to obtain an expected return of which is not affected by the event. The sample is based on international, Swedish companies which has undergone a M&A with a non- Swedish company, and is connected to the UN’s initiative Global Compact.

Theory: The authors have chosen to apply the Efficient Market Hypothesis and besides that, a developed model based on a current one, the Merger Management Model. The difference between the models is that the Merger Management Model is based on tangible factors whereas the developed model, Social and Environmental Merger Management Model, is based on intangible factors. The chapter starts with the Efficient Market Hypothesis and then continues with the Merger Management Model and an explanation of the social- and environmental factors. The chapter ends with an explanation of the factors’ impact on companies and culminates onto the developed model.

Conclusion: The outcome shows that companies of which are aware of social- and environmental risks, have incentives to a higher success rate in M&A transactions than companies that are unaware of these risks. The results of the hypothesis test made in this study strengthens the conclusion since the outcome of the p-value almost reached 64 percent, which means that there most likely is a correlation between the companies’ awareness of the social- and environmental factors and their success in M&A transactions.

Title: Leadership in the creative process: A study about small computer game companies.

Problem: Currently there is a lack of studies that focus on different leadership perspectives effect on creativity within groups. There is a lack of information about how leadership shapes and the leadership’s role in the creative process, especially in creative intensive industries. A big part of previous research focuses on countries like USA and Japan, but not Sweden. The computer game industry is a fast changing industry, therefore there are many challenges and business opportunities that organizations might lack knowledge about.

Purpose: The purpose of this essay is to gain an understanding for what leadership in the creative process in small computer game companies look like. At the same time we want contribute knowledge and understanding about the leadership's influence on the creative process.

Method: The study is based on a interpretive social science perspective with a qualitative research strategy. A phenomenological approach has been used to capture the respondent's’ experience of leadership in the creative process in the computer game industry with the help of semi structured interviews. The research approach was abductive due to the researchers constantly going between data and known theories when searching after the most probable explanations. During processing of data a phenomenographic data analysis model was used.

Conclusion: Different leadership perspectives work differently under different circumstances. According to the theoretical framework leadership theories does not necessarily exclude one from another, rather aspects from different leadership theories are combinable. Since there are many kinds of computer game companies it is imperative to understand one’s own organization and to be open to pick aspects from different leadership theories to tailor a leadership perspective that fits the organization's context.

This study examines annual and sustainability reports from Swedish banks in the pursuit of legitimacy strategies.

The study applies content analysis on the annual and sustainability reports from four banks from the period 2013-2018. Keywords for the study were extracted from an anti-corruption report. After which an interpretive analysis is done to classify the banks different legitimacy strategies for the period.

The study found that there was an increase in anti-corruption related CSR in line with earlier studies in the banks SEB, Swedbank, Handelsbanken and Nordea. Several different legitimacy strategies were detected and the shift between them could be identified.

Bakgrund​: En ökad globalisering, internationalisering och invandring runt om i världen idag har påverkat näringslivet på olika sätt. Effekterna av detta har haft en kulturell inverkan på Sveriges organisationer. År 1945 ersattes arbetskraftsinvandringen med flykting- och anhöriginvandring. Invandringen har inneburit att den kulturella och religiösa heterogeniteteni det svenska samhället har ökat jämfört med åren innan, vilket har bland annat skapat kulturella utmaningar för företagen i Sverige.

Problemdiskussion:​ Kulturell mångfald har bidragit till olikheter på arbetsplatsen som har skapat utmaningar för företagen. Olikheterna är allt ifrån sättet man tänker, hur man utför sitt jobb, språket man talar till sättet man klär sig och de symboler man bär. Det är inte alltid de kulturella värderingarna går i enlighet med företagets värderingar och normer. Frågan är hurföretagen ser på dessa utmaningar och hur de hanterar dem.

Forskningsfråga:​ Hur arbetar företag inom transportbranschen med kulturell mångfald och hur definierar dem utmaningarna som kommer med mångfald bland de anställda?

Syfte: ​Studien syftar till att undersöka hur företag inom persontransportsektorn arbetar med kulturell mångfald bland de anställda samt hur de hanterar utmaningarna kring den.

Metod:​ Vi har valt att använda den kvalitativa metoden för att samla information. I vår kvalitativa forskningsmetod har vi använt oss utav semistrukturerade intervjuer bestående av öppna frågor med ledningen för att förstå hur de valda företagen arbetar med mångfald.

Resultat:​ De fyra företag som undersökts i studien har alla sitt sätt att arbeta med den kulturella mångfalden, men inget av företagen har i dagsläget en medveten strategi som specificerar arbetet med kulturell mångfald på en djupare nivå. Därmed hanterar företagen de utmaningar som uppkommer i samband med detta först när diskriminering eller händelser som strider mot jämställdheten uppstår

In connection with the development of the consumer culture, luxury consumption has emerged and gained greater importance. For centuries, luxury has usually been linked to the upper class, such as monarchs and individuals in power (Forty, 1986). However, it is claimed that today's luxury has become broader and is more accessible to a larger number of people (Wirfält, 2011). Today, the middle class is also larger and richer, which thus makes it complex to distinguish the classes (Andersson, 2004).

The purpose of this essay is to shed light on the underlying factors that influence young middle-class women's buying behavior regarding luxury goods. The aim is also to gain a deeper understanding of why young women in the middle class consume exclusive brands and how they feel about it. The survey is conducted with the help of a qualitative interview study. This is done through semi-structured interviews with ten women between the ages of 20-25.

The results of the study have shown that the respondents are mainly looking to meet psychological needs such as receiving confirmation and approval from their environment. Thus, they get a sense of belonging to a particular class or group. These young middle-class women feel a pressure from their social environment which thus makes them want to follow trends to fit into society and not end up in an outside position. In this context, luxury consumption is used to construct an identity, express who one is or show one's high status.

Accounting is a significant area within business finance and aims to provide an overall picture of the company's financial position. The independence of the auditor can also be considered as part of a larger discussion about the role of companies in society and their responsibilities towards stakeholders. Ensuring that the auditor's independence is maintained can help create a more sustainable and ethical business climate that benefits both the company and society as a whole. Setting a clear boundary between the professional role and the private life has always been a challenge for people. There are a number of challenges to auditor independence, including increased competition in the marketplace, increased complexity in companies operations, and increased pressure from company management to maximize profits and share prices. The purpose of this study is to investigate how the auditors secures their independent role and identify threats that may endanger the auditor's independence. Furthermore, the study will examine where the line is drawn for a professional or friendship relationship between accountant and client. The empirical material was collected using a qualitative research method based on semi-structured interviews with authorized accountants. According to the results of the conducted study, it is found that accountants prefer independence over client relationships, but on the other hand, had chosen profitable clients over independence. The significant threats to auditor independence are considered to be financial incentives, such as conflicts of interest or the pressure to maintain client relationships. Threats to auditor independence can arise from a range of factors, including financial incentives, personal relationships and familiarity with clients.

Syfte: Studien avser att undersöka om det går att påvisa ett samband mellan goodwillnedskrivningar och företagets ekonomiska utveckling, företagsledningens incitament och företagets bolagsstyrning bland bolag i Sverige. Då den svenska bolagsstyrningsmodellen och ägarstrukturen skiljer sig från den anglosaxiska, syftar studien även till att utvärdera om utfallen i denna studie avviker från en tidigare genomförd studie i Storbritannien och om avvikelserna kan hänföras till just skillnaderna i ländernas ägarstruktur och bolagsstyrning.  

Metod: Metoden är en replikering av en tidigare studie. Vi har använt oss av en kvantitativ metod, med deduktiv ansats. Studiens primära analysmodell är en Tobitregressionsanalys. Empirin är hämtad från databasen FactSet samt manuell granskning av årsredovisningar. Studien baserar sig på samtliga noterade bolag på Nasdaq Stockholm per den 1 oktober 2018 för åren 2015, 2016 och 2017. Detta resulterade i ett totalt urval om 330 bolag och 990 observationer. Efter bortfall baserat på olika förbehåll uppgick det slutliga urvalet till 408 observationer, varav 74 med och 334 utan rapporterade goodwillnedskrivningar.

Slutsatser: Studien fann inget statistiskt säkerställt samband mellan företagets ekonomiska utveckling och goodwillnedskrivningar. Däremot tyder studien på att de bolag vars bokförda värde på eget kapital överstiger dess marknadsvärde redovisar goodwillnedskrivningar i större utsträckning. Vad gäller företagsledningens incitament till att manipulera resultatet så visade studien på ett signifikant samband mellan VD-byten och goodwillnedskrivningar. Detta indikerar att en nytillsatt VD använder sig av resultatmanipulering för egen vinning. Vi fann inget signifikant samband mellan företagens bolagsstyrningsmekanismer och nedskrivning av goodwill. Utfallen i den tidigare studien, som baserar sig på bolag i Storbritannien, skiljer sig markant från utfallen i vår studie. Detta skulle kunna förklaras av att ägarstrukturen och bolagsstyrningsprinciperna skiljer sig åt mellan länderna.

Successful implementation of e-banking technology depends on how consumers perceive the technology and how likely they are to adopt it. Although several studies have analysed the impact of some specific negative emotions, few studies examine a broad range of consumers' negative emotions (i.e. both deterrence and loss emotions) arising from appraisals of e-banking technology. This study investigates the possible relationships between deterrence and loss emotions, and consumers' behavioural intention to adopt emerging e-banking technology. Based on the unified theory of acceptance and use of technology, partial least squares structural equation modelling was used to analyse a conceptual model and related hypotheses. The empirical evidence draws attention to the relationship between loss emotions and consumers' behavioural intention to adopt emerging e-banking technology through effort expectancy and performance expectancy, respectively.

Background and problematization: The demands of CSR have increased in both Sweden and the rest of the world. A sector which has during the 2000s increased its commitment to CSR issues is the banking industry. Banks have a great economic importance for society, but also a great importance for sustainability and social development. Banks are active in socially responsible companies and are inclined to report information about their CSR activities. Despite this, banks have not had a great attention in the field of CSR research compared to other sectors. Few studies within CSR have also been longitudinal.

Purpose: The purpose of this study is to describe and analyze how the four largest Swedish banks Handelsbanken, SEB, Nordea and Swedbank have presented their CSR activities during 2000-2010.

Research question: How have the CSR activities been formed within the four largest banks in Sweden between the years 2000-2010?

Method: For this study has a qualitative content analysis of the four largest banks annual reports and sustainability reports during 2000-2010 been conducted. In the content analysis, emerging coding has been used where categories were developed after an examination of the empirical material. The content was divided into four themes: stakeholders, environment, ethics and philanthropy.

Result and conclusion: The result in this study shows that the banks have presented CSR activities in similar areas which are stakeholders, environment, ethics and philanthropy. All the banks had extended their responsibilities and had an active participation in CSR issues during 2000-2010. The differences between their CSR activities are mostly when they developed them, but in the end the banks have tended to be similar in their CSR.

Background: Organizations are constantly going through inevitable changes due to global crises that risk the organization's existence. Crisis management work is thus an important process that refers to how these crises are handled. Leadership is an important component during crisis situations as the leader's role determines what the crisis management work looks like and how effective it is. With the help of leadership skills and competencies, the leader can succeed in crisis management in a productive way.

Purpose: The purpose of the study is to investigate and create a deeper understanding of how leaders handle organizational crises that arise because of global crises and the importance of different leadership competencies that are fundamental in crisis management.

Method: The study follows an interpretivist paradigm and refers to the phenomenon of organizational crises and leadership. The study is based on the qualitative research method and has a deductive approach. Literature and scientific articles form the basis of the study's theoretical frame of reference. The empirical material of the study is based on five semistructured interviews with the CEO from different niche banks.

Conclusion: Leadership is an important and crucial factor that affects crisis management in the organization when a crisis occurs. The leader's role is fundamental in how crises are handled, which leads on to crisis management. Crisis management efficiency depends on leadership skills and behavior that the leader chooses to have in order to adapt to the ongoing crisis. It is essential to possess leadership skills that can be applied during crisis situations and lead to effective crisis management. Furthermore, leaders can choose what behavior they have towards the crisis, which is also decisive for how the crisis is handled and how the results ofthe crisis management emerge.

In the present essay, the application of Customer Relationship Management in Swedish government agencies is studied, with a particular focus on the perceptions of the personnel concerned with CRM systems. Research on the topic has previously been carried out in, among other places, Western Europe and the USA, and in these studies emphasis has been placed on how the business's efficiency has been affected by CRM, but no research of a similar kind has been carried out in Sweden. In order to conduct such a study focused on Swedish conditions, semi-structured interviews with 7 Swedish government authorities have been carried out. The investigation is based on a phenomenographic research approach and a number of different theories have been applied in order to interpret the empirical data. Those to be invoked concern Customer Relationship Management, New Public Management, Criticism of NPM, The four E's, Customers/clients, Communication strategies, Trust, Organizational changes/resistance and Isomorphism. The subsequent analysis has been supported by these theories, whereby it has been possible to carry out the investigation applying an all-round perspective.

A conclusion drawn from the analysis was that the respondents felt that CRM systems have considerable potential to streamline the operations of the relevant authorities. Another is that there is a need for CRM research aimed at Swedish government authorities, as these differ in many ways from those that prevail abroad.

The aim of this study is to assess whether there is a relationship between capital structure and financial performance among Swedish FinTech companies. Previous studies have examined this relationship in other industries and in other countries with mixed and sometimes contradictory results. The theoretical framework consists of theories such as trade-off theory, pecking-order theory and the life cycle theory. For the purpose of the study, a regression analysis of 204 Swedish FinTech companies was conducted between the years 2017-2019. The results show that FinTech companies are financed with approximately half of liabilities, most of which consist of current liabilities. Consistent with the pecking-order theory, the results of the current study indicate a negative and significant relationship between leverage and profitability measured as ROE. In addition, larger- and older companies seem to be more profitable.

Background and problem: IAS 17, the name of the previous standard of leasing, allowed firms to showcase their leasing as either operational or financial. This allowance led to the financial reports of firms not presenting the leasing requirements and therefore showing misleading financial ratios. After a review performed by the IASB and FASB and the given conclusions, IFRS 16 was implemented in January 2019. This led to leasing contracts required to be presented in financial form, with the exception of leasing contracts with duration below 12 months and assets valued less than 5 000 United States Dollar. As of today, it is mandatory to report a leasing contract in the balance sheets, which facilitates economic comparisons and eliminates potential flaws when analysing financial situations of certain firms. IFRS 16 is expected to affect the financial ratios, cash flow analysis and income statement and balance sheet of companies that are included.   

Purpose: The purpose of this study is to aid build an understanding of the impact on the financial ratios of firms operating on Nasdaq OMX Nordic after the implementation of IFRS 16. Additionally, this study aims to analyse if certain sectors are affected in different ways.

Methodological approach: The methodological approach of this study is a quantitative method. To collect the data for this approach, interim reports for the first quarter of 2019 are used. In this study, the calculations of the financial rations have been done with the support of a census survey based on 103 publicly quoted companies within retailing and construction & service industries within Nordic. Lastly, the cross-over effects following the change to IFRS 16 within the financial ratios of these companies are constructed within the same industries. 

Results: The introduction and implementation of IFRS 16 showed significant effects across all sectors. This is explained due to, the firms in the selected sectors of this study, mainly being financed through leasing. The results of this study show that effects of the implementation of IFRS 16 were most significant in the retailing industry, followed by the service industry. The construction industry was impacted the least by observing the financial ratios. 

The purpose of this study has been to examine the possible relationship between patterns on the stock market and the capital structure of IT-companies. Furthermore, the study attempts to contribute a deeper understanding of the ways Chief Financial Officers (CFO) and Chief Executive Officers (CEO) handle aspects pertaining to levels of debt, solidity, the market when making investment decisions and factors that influence a company´s value. This has been done using the Market Timing Hypothesis as the main theoretical frame of reference. The study has primarily been conducted using quantitative data analysis in the form of multiple regression. Qualitative interviews have been subsequently conducted with the purpose of enhancing the statistical findings. The results from the study indicate that financial decisions largely vary depending on the situation, albeit market value being an influencing factor. Moreover, the profitability of the company and the amount of fixed assets play a role in financial decisions. The respondents further noted that the amount of equity and debt of the company does affect its value.

This study examines how digital marketing with a focus on social media has been affected in recent years and mainly after the covid-19 pandemic and how it in turn is also affected by e-commerce. Applied theories that are relevant to the purpose of the investigation have been used such as word of mouth, the advertising value model and inbound marketing. In order to investigate the purpose, it has been started from investigating from the perspective of entrepreneurs as well as the perspective of consumers, by conducting qualitative semi-structured interviews with two entrepreneurs who use marketing via social media. Then a quantitative survey was collected with answers from 100 respondents who live in Sweden and use social media on a daily basis. 

The result was that traditional marketing has decreased while digital marketing mainly on social media has increased sharply. In connection with the increased digital marketing, the activity on social media with consumers have also increased proportionally. The respondents also noted that they noticed the increased use of social media and marketing via these platforms in connection with the covid-19 pandemic. This relocated marketing has been difficult for some companies but also creates opportunities for the majority of companies.

Syftet med denna studie har varit att studera hur det kommuniceras under en planerad organisationsförändring som delvis genomfördes i en digital arbetsmiljö, och hur det togs emot av medarbetarna. Intern kommunikation förekommer i hög grad i organisationer, och är särskilt viktigt vid organisatoriska förändringar då det kan tillföra information och vidare tydlighet. Det har sedan tidigare upprättats många studier som har undersökt intern kommunikation, vad kommunikationstypen innebär och dess relevans vid olika situationer. Dock har studierna sällan undersökt intern kommunikation under organisationsförändringar i kombination med en digital arbetsmiljö vilket medför behov av ytterligare studerande. Samtidigt har studierna i de flesta fall inte undersökt ämnet intern kommunikation ur ett medarbetarperspektiv vilket väckte intresset att i denna studie undersöka området ur det perspektivet.I studien har en kvalitativ forskningsmetod använts där semistrukturerade intervjuer tillämpades för att samla in data. Valet bakom metoden och intervjuformen berodde på möjligheten att mer djupgående få ta del av respondenternas erfarenheter och perspektiv kring studieämnet. Därefter kategoriserades insamlade data i adekvata grupperingar, genom en tematisk analys som uppfattades fördelaktigt i hanteringen av det stora omfånget insamlat material.Slutligen analyserades framtagna data med begreppen och teorierna presenterade i den teoretiska referensramen i ansats att besvara studiens syfte och frågeställningar. Slutsatserna visade att intern kommunikation förekom i hög grad under organisationsförändringen. Trots att kommunikation förekom var inte alla medarbetare tillfredsställda med mängden, där de påpekades att lite information tillhandahölls gällande förändringens påverkan på den egna positionen. Irritation förekom även, på grund av att alla medarbetare inte gavs samma mängd information. Den interna kommunikationen skedde både fysiskt och digitalt, vilket togs emot med blandade känslor av medarbetarna. Den formella kommunikationen uppskattades ske digitalt, eftersom det visades medföra en del styrkor. Kommunikationen effektiviserades där det blev enklare att nå ut till en bredare grupp av människor, samtidigt som all delad kommunikation och information kunde gås tillbaka till vid senare tidpunkt. Däremot visades det bli svårare att koncentrera sig vid digitalt konverserande, samtidigt som den informella kommunikationen visades försvåras när komponenter som ansiktsuttryck och tonalitet eliminerades. Med hjälp av analysen gick det att fastställa att organisationer bör variera sättet de delar information på så att alla berördas kommunikativa behov blir tillfredsställda, samtidigt som en kommunikationsplan bör konstrueras som säkerställer att alla berörda tilldelas samma information samtidigt. På så sätt är sannolikheten större att trygga och nöjda medarbetare åstadkoms.

Denna studie undersöker börsintroducerande företags prissättning på introduktionsdagen och kortsiktiga börsutveckling i 60 handelsdagar efter introduktionen. Jämförelser görs mot börsindex och korrelationer med allmän konjunktur analyseras. 103 introduktioner (IPO) på de större listorna på Stockholmsbörsen under åren 2000 till 2018 har undersökts med en kvantitativ metod och deduktiv ansats. Stor majoritet av IPO:er gjordes under högkonjunktur och när marknaden hade en positiv uppfattning om det finansiella läget. Under perioder när flest IPO:er genomfördes fanns också störst korrelation mellan antalet IPO:er och storleken på den rabatt (underprissättning) företagen ger på sina aktier. I övrigt framgår att underprissättning är det normala men korrelationer mellan prissättning och omkringliggande faktorer är svaga vid tillfället för IPO. Den kursutveckling som följt 60 handelsdagar efter introduktionsdagen pekar på en överprestation jämfört med index.

It is no longer individual companies competing against each other but rather supply chains and this assertion has been the starting point for this study. As trade becomes globalized, companies are faced with challenges about how international relations are to be managed. Companies need to make a consideration in the choice of supply strategy with decisions regarding what degree of cooperation and integration they should have with their suppliers.

This study is intended as an illustrative example of how supplier relationships and supply chains are organized in practice, with the purpose to provide in-depth understanding of how relationships in supply chains can be designed. The focus in the study lies on information exchange and integration between the parties. To investigate this, a qualitative case study has been conducted at the Swedish retail company Rusta. They act as an example to help illustrate how companies in trade-intensive sectors work with issues related to supplier relationships and global sourcing.

For the study, a framework has been designed based on previous research and theories about transaction costs, contract and control, supplier relations, information and integration. These topics have been the basis for data sample. The study is based on data collected through interviews, document examinations and one observation.

The results found show that there are many dimensions in the design of supplier relationships. Rusta has purchasing offices in Asia to be closer to its suppliers and create a more secure business environment for trade. In some cases, Rusta works in close relations with their suppliers and in others on a transactional basis. We see that Rusta shares a large amount of information with their suppliers on a daily basis. Integration is evident in various ways, yet there is no shared business system operating between Rusta and their suppliers. In conclusion, the study shows that the more complex a product is, the more complex the relationship becomes. Another conclusion is that there is no general type of relationship that suits all business transactions.

Bakgrund: K-regelverkets införande 2014 innebar för de flesta mindre svenska bolag en förvirring kring vilka val av redovisningsmetoder som skulle tillämpas för räkenskapsår 2014. Från detta år var det nämligen tvunget att utgå från ett K-regelverk med sina specifika regler. För fastighetsbolag som räknas som mindre bolag enligt ÅRL (SFS 1995:1554) fanns det härefter tre regelverk som de kunde utföra sin redovisning efter. I denna undersökning undersöker vi K2 och K3 regelverket. I det ena regelverket, K3, behöver en komponentindelning av byggnaden göras medan det i det andra regelverket, K2, inte är nödvändigt. Detta nya sätt att redovisa med en komponentindelning som ett val av K3 leder till skulle enligt vissa branschorganisationer leda till att K2 väljs i större utsträckning då tillämpning av K3 kräver mer administrativt arbete och därför blir mer kostsamt. Dock menar vissa forskare att en sådan förklaring inte är tillräcklig för att förklara redovisningsregelverk, speciellt inte i större organisationer. I större organisationer tenderar snarare det regelverk väljas som leder organisationen åt ett visst håll. Inom den vetenskapliga litteraturen finns det främst två teorier som behandlar val av redovisningsregelverk. I denna undersökning vänder vi oss till dessa två teorier: Institutionell Teori och Positiv Accounting Theory, och frågar oss om de också kan förklara svenska fastighetsbolags val av regelverk.

Forskningsfråga: Kan fastighetsbolags val av K-regelverk förklaras genom någon av teorierna Institutionell Teori eller Positive Accounting Theory?

Syfte: Syftet med denna studie är att undersöka om fastighetsbolags val mellan redovisningsregelverken K2 och K3 kan förklaras med hjälp av IT och PAT.

Resultat: I studiens resultat påvisas ett samband mellan kategorivariabeln Revisionsbyråer och valet av K3 samt för kategorivariabeln Storstad och valet av K3.

In order to achieve harmonization and create a conformity of accounting standards in the European countries, the European Parliament in 2002 applied IASB standards and IFRS became mandatory regulations for listed companies in the EU from January 2005. Preparation of financial statements in accordance with a common and internationally accepted regulations would facilitate investors to evaluate companies in different countries. The introduction of IFRS in 2005 has meant that goodwill and other intangible assets are no longer amortized, but instead are tested annually for impairment, in line with IAS 36. Previous research has shown that there are difficulties with the implementation of IAS 36 since IFRS has been adopted as regulations for listed companies within the EU. There are no specific rules on how companies should do when they test goodwill for impairment which provides the management greater opportunities to influence the impairment of goodwill. The purpose of this study is to identify the factors affecting goodwill impairment in Swedish listed companies in the IT- and the telecommunications industry. A quantitative method and deductive approach has been used in this study. Data collection was based on the annual reports of listed companies in the IT- and the telecommunications industry on the Stockholm Stock Exchange, NASDAQ OMX during the period 2009–2015. Studies results have shown that there is a significant positive correlation between the change of CEO and goodwill impairment. This result has shown that there is an incentive for management to act in their own interest at the accounting choices and this can give a misleading picture of the company´s financial position.

Social media has, with the digital world development, grown hugely and is now a well integrated part of our daily life. A strategy that has grown widely and strong in conjunction with this, is the marketing phenomenon influencer marketing. Where the businesses use social media, like Instagram, to market their products and services, and to communicate their brand to the customers. It is all about a relationship between the business, the influencer and the customer. To succeed with this, it takes that the influencer is a trustworthy person, with a loyal following-crowd. The power has, with this development of the digital world, moved from the businesses to the customer and also the influencer. With this said, we can see a purpose in examining the consumer perspective, where the power really lies.

After examining previous research, we discovered a gap where they had not researched enough regarding the consumer perspective. Previous research has focused on the business perspective. This study therefore aims to examine the consumer's attitudes regarding influencer marketing. With the aim to understand, to what extent they are affected by this marketing method. To help with this we have decided to use research questions regarding how consumers considers that their purchasing behavior is affected by influencer marketing, what the consumers attitude towards influencer marketing is, in the terms of trust and confidence, and what helps to increase their willingness to buy. To get a wide perspective, we choose a quantitative research method where 155 survey were distributed online, on Facebook and LinkedIn. Beyond this, secondary data has been used, with support in previous research regarding the subject influencer marketing.

Throughout the study, two keywords have recurred, trust and confidence. These has with the study shown to be a vital factor, when it comes to consumers attitudes regarding influencer marketing. Businesses have to create trust towards the customers, through creating genuine relationships, much with the help from the influencers.

Background and research issue: The financial result in a non-profit organization is of secondary importance when the organization is missing a purpose to make profit. Instead, the organization’s work to accomplish its mission is of greater importance for the stakeholders. The annual report is a significant document for the organization in strengthening the accountability to its stakeholders. Previous research in the non-profit field argues that the non-profit sector meets difficulties in being accountable to a range of stakeholders and in measuring the organizations performance in terms of output and outcome. Furthermore, previous literature in the non-profit field have focused on understanding the performance measurement practices of non-profits. Less explored is how non-profits use performance measures and if the measures give any essential value.

Purpose: The purpose of the essay is to generate detailed knowledge about and compare how Swedish non-profit organizations report their performance in the annual report to strengthen the accountability to their stakeholders.

Method: The study is based on a qualitative method. Through a multiple comparative case study, primary data were used based on semi-structured interviews with six non-profit organizations and secondary data based on the organizations’ annual reports.

Empiricism: The empirical evidence shows that four performance perspectives were reported by the majority of the associations, which was as follows: input, output, capacity and inter-organizational networks.

Result: The results of the study show that the majority of the organizations report the more traditional measures input and output in their annual report. There is therefore a clear connection between the performance measures that the organizations report and the accountability that the study has identified, a functional accountability. The results of the study also show that there is still a challenge in reporting performance regarding outcome and public value. Accordingly, the results highlight difficulties for non- profit associations to design tools to measure these two perspectives that are connected to a social accountability towards stakeholders.

Balance plays a key role in sustainability reporting, despite this it has been shown that there is an overrepresentation of the positive aspects. This indicates an imbalance in sustainability reporting. The legitimacy theory is the foundation in sustainability reporting and explains why companies choose to disclose. It has been shown that incentive to disclose negative aspects exists, because it provides the companies with legitimacy towards stakeholders. The purpose of this study was to examine which type of negative events companies choose to disclose and how companies choose to disclose information concerning negative events. Further the aim was to do an industry comparison, in order to identify patterns and differences. A qualitative content analysis was conducted and applied to nine companies, in the food industry, IT &- telecom and the construction industry. The sustainability reports from all the companies, got analyzed and then coded with the help of a coding scheme. The coding scheme helped identify the companies strategies and categories of the negative events. The coding scheme was conducted with previous research and laws as a base. The results show that all the strategies from earlier research could be identified, and those strategies were marginalization, authorization, indicating facts, rationalizing and corrective action. Some strategies occurred more frequently than others. Some patterns were identified, both within the industries and between the industries. Especially in the food industry, there was a consensus on how the negative events were to be presented and within which area. Further, the result showed that the negative events that were presented, could be identified as insignificant events. 

According to previous research, growth is considered to be an appropriate strategy for small businesses, and is also considered important for the results of small businesses. Studies regarding business growth have been conducted and plenty of information is accessible online and in books. Unfortunately the same can not be said for small businesses strategies in the sense of growth, although this subject more recently has drawn further attention and more research has been conducted. This essay analyzes how small companies in Sweden create growth by examining their growth strategies within the organizations. Interviews have been held with three companies from different industries to gather information relevant to the purpose of the essay. The results from the study indicate that there are both similarities and differences in the strategies small businesses use for growth. The study also indicates that small businesses work with business development without their intention. Three different strategies may be determined: acquisition of financial capital, growth in the present and growth in the future. Most similarities can be found in the strategies for growth in the present, which would be outsourcing personnel and investing equity. In this paper further strategies will be presented and described.

Background and research issue: Digitization has changed the conditions for how an effective audit can or should be carried out. Many researchers argue that the development and use of technologies affect the work of the auditor in the audit process. There are also studies that indicate that the application of technical solutions cuts to a greater extent in large agencies than in small agencies. 

Purpose: The purpose of this study is to create an understanding of how digitalisation has changed the auditor's work during the audit process and to identify the differences between large and small audit firms when it comes to digitalisation in audit. 

Method: This study is based on a qualitative method in the form of semi-structured interviews with authorized auditors. 

Framework: The framework consists of theories and models found in the audit research, basic concepts and previous research. 

Empiricism: The empirical data consist of material collected from eleven interviews. 

Results: The use of data analysis has enabled the auditors to gain a better understanding of the audited company. Today, a deeper analysis can be performed on a large amount of data and it is also possible to review all material and a complete set of data will be the subject of the selection. The result of the study also indicates that larger firms are developing their own digital systems. 

BAKGRUND:

Företag fyller en stor roll i vårt samhälle eftersom de på många sätt är en viktig beståndsdel i att driva vårt samhälle mot vidare utveckling. För vidare hållbar utveckling krävs ansvarstagande av alla inblandade parter, men hur mycket ansvar ska företagen egentligen ta? Ska de ta ansvar för aspekter som exempelvis miljö och mänskliga rättigheter? Eller ska de endast fokusera på att vara så vinstmaximerande som möjligt?

SYFTE:

Syftet med denna uppsats är att undersöka sambandet mellan svenska företags rapporterade hållbarhetsredovisning och deras lönsamhet.

METOD:

För att kunna svara på syftet på bästa sätt valdes en kvantitativ metod med ett deduktivt synsätt. Tvärsnittsdesign valdes eftersom studien skulle undersöka sambandet mellan Corporate Social Responsibility och lönsamhet under en viss tidpunkt. Variabeln CSR operationaliseras genom användning av Folksams index för ansvarsfullt företagande och lönsamhet genom en justerad formel för Tobins Q. En regressionsanalys gjordes för att kunna undersöka korrelationen mellan CSR och lönsamhet.

SLUTSATS:

Sambandet mellan CSR och lönsamhet är neutralt, det vill säga statistiskt går det inte att påvisa något signifikant samband mellan CSR och lönsamhet för de studerade företagen i denna studie.

Background: Football is one of the biggest sports in the world. Just as the rest of the world has been affected by the pandemic, the Allsvenskan has also been affected. What is analyzed in this study are various financial key figures through the Altman z score which shows whether the clubs can cope with financial insolvency. Purpose: The aim of the study is to analyze how the Allsvenskan football clubs have handled the situation from covid-19. The study will also touch on the club's economic state before and after the pandemic to see if the state has changed since the crisis. Method: This study is based on a quantitative method through a deductive approach where the collected data comes mainly from annual reports from nine (9) Allsvenskan football clubs. The data was collected during several occasions as the study targets from 2017-2022. Conclusion:What the study concluded is that the clubs have not recovered financially from the covid 19 pandemic if they are based on the altman Z’ score. The years 2016-2018 had a higher Z’ score than the years 2019-2022 had in total.-- The spectators or fans increased after the pandemic. There is no statistical connection if a team gets more points that there is more audience.

Research question: This thesis analyzes the relationship between Altman’s Z’-and Z’’ score model in order to investigate the suitability of the models on the swedish small and medium companies during 2015-2019. Furthermore, analysis of previous research key figures has been examined in more detail to identify which of the individual key figures can be categorized as an early warning signal.

Purpose: The purpose with this study is to explore which and when early warning signals can be read in annual reports between inactive and active Swedish tourist companies and to investigate the relationship between the accuracy of bankruptcy prediction models between active and bankrupt companies.

Method: The study uses a quantitative method with a deductive approach, z-test and onesided analysis of variance ANOVA to analyze the accuracy of bankruptcy prediction models and identify how the key figures differ between active and inactive companies.

Conclusion: The study shows that Altman's Z 'and Z' scores predict bankruptcies better than specify continued operations, are best suited for active companies and have the highest accuracy one year in advance than a longer period. On the other hand, 7 out of 15 key figures examined have identified significant average value differences between active and bankrupt companies, where some had a higher value for bankrupt companies and others had lower ones.

Background: BFN started a project in 2004 in order to simplify for companies in Sweden. The project is called K-project. In the year of 2014 smaller unlisted limited companies was forced to choose between K2 and K3.

Purpose: The purpose of the study is to examine whether differences in the amortization and development costs between K2 and K3 has been crucial for the choice of regulation. The aim is also to examine who has had the biggest influence in the choice and if any problems has occurred in the implementation of the selected regulatory framework.

Conclusions: Differences in methods of depreciation and development costs has been conclusive in the choice between K2 and K3. Real estate companies wanted to avoid applying the component method and development intensive companies wanted to avoid the expensing model. The ability to be financed and continue to grow in K3 has also affected the choice of regulatory framework. Mainly auditors but also accountants has had the biggest influence in the choice of regulation, but in some cases the board has had the biggest impact. The problems that has occurred has been a consequence of the shortage in the frameworks, which is the possibility in K2 and the simplicity in K3.

This study aims to illustrate whether the banks’ sustainability reports contain various detailed information, and if certain information is prioritized. The researcher also intends to study the significance of sustainability reports for investors, and whether any trends in share prices can be identified in connection with the publication of sustainability reports. To answer the study’s purpose and research questions, the researcher has analyzed Handelsbanken’s, SEB’s and Swedbank’s sustainability reports between 2016 and 2020. 

In this study, the researcher has applied mixed methods research which is a combination of a qualitative and quantitative research strategy. Mixed methods research intends to minimize the weaknesses of each research strategy and thereby increase the credibility of the results. The study has been analyzed using the CONI-model, which highlights the quality and quantity of the reports to facilitate an empirical comparison. The results indicate that the banks’ sustainability activities contain various detailed information and that the banks prioritize certain information over others. The researcher has subsequently carried out an ANOVA-test to answer whether significant differences exist between the sustainability reports. The results show that there are no significant differences, which may be due to the legal obligation for sustainability reporting coming into force on the 1st of January 2017. Furthermore, the technical analysis indicates that share prices fall in connection with the publication of sustainability reports. With support from previous research, and with the results from the CONI-model, the researcher draws the conclusion that the banks’ sustainability activities, and thus sustainability reporting, is significant to investors.

The aim of this study is to expand the knowledge regarding whether the riskperception among investors in different generations in the stock market differs, as well as how it differentiates. This study delves deeper in four different generations, consisting of an age range between 18-78 years. The four generations are the following: Baby Boomers, Generation X, Y and Z. This essay utilizes a quantitative research method, which includes a survey, along with a deductive approach. The survey study involves questions that are intended to differently measure riskperception. Furthermore, the empirical basis is based on relevant statistical methods, containing descriptive statistics, a two-sided unpaired t-test, a regression analysis, and a correlation analysis with the purpose of answering our hypotheses nuancedly, as well as correctly. A 95% confidence interval is applied. With respect to the empirical evidence of the study, a discussion is also made, which thereby is connected to the theories and previous research that are presented in this study. Lastly the essay concludes that there is enough statistical evidence in order to confirm that the riskperception among shareholders between different generations differs in the stock market. Additionally, the study also leads to the conclusion that differences specifically manifest between Generation Baby Boomers and Generation Z. Following that, with the help of the correlation analysis, the empirical evidence confirms that Generation Baby Boomers riskperception is higher in comparison with Generation Z. All and all, the study did not result in any significant differences regarding the rest of the generations. 

A great challenge for startup companies is the lack of market knowledge and access to resources. Knowledge and resources can be acquired through networking, however, as many startup companies are young and unknown, they have difficulties establishing themselves in relevant networks. Incubators have for many years been an important instrument for the development of new companies and regional development. One important segment incubators offers startup companies is the access to a network. Networking establishes connections and strengthens relationships, which promotes a richer social capital. The purpose of the study is studying which factors of an incubator that impacts a startup companies’ development of social capital through networking and the challenges associated with networking. The underlying idea in the study is that the association with an incubator can strengthen the startup company’s legitimacy and develop the startup company's social capital by offering access to a network. For a young and unknown company, legitimacy and trust are important elements for network establishment. Young companies that are run by founders without previous qualifications often lack legitimacy and become just one of many others who tries to be heard in the startup business noise.

The study uses a qualitative approach and three semi-structured interviews were conducted with representatives from two incubator firms and one industry organization that specializes in networking. The data was analyzed through a deductive thematic analysis. The theoretical field which the study is based on comes from theories within the business administration field and concerning entrepreneurship, organizational networks, business incubators and the creation of social capital within an organizational environment. The study finds that the association with an incubator can increase the company's legitimacy in the form of competency-based trust, which is based on knowledge or involvement with another actor. However, the study finds trust that is based on the founder’s reputation and past experience has a greater legitimating effect compared to only being associated with an incubator. The study also finds that the network an incubator makes available to startup companies consist of a network within the incubators own ecosystem. Network ties consist of specialized mentors with a recognized good level of knowledge within a certain or several fields, as well as incubator management, which can be interpreted as, the incubator offers a qualitative social capital which startup companies can acquire knowledge and resources from. 

The study finds that aspiring Born Global founders who wants access to an international network should first review what type of network the incubator can offer. The study identifies the challenges associated with networking through an incubator. Internal networking is challenged by competition between companies, a perception that networking does not add any value, and fear of accidentally sharing technological secrets, which shifts companies from interacting and generating a richer social capital to become isolated or more focused on already established contacts the founder trusts. Challenges linked to networking with mentors includes the lack of truthfulness and complete transparency. Challenges linked to external networking outside the incubator’s ecosystem may include stakeholder recommendations to only network within the incubator's own ecosystem.

Bakgrund - Enligt Statistiska centralbyrån kommer det saknas så mycket som 40 000 lärare inom de närmsta åren och det är endast fem procent av lärarna som anser att yrket är uppskattat av samhället. Med en utgångspunkt i svenska elevers försämrade resultat i internationella kunskapsmätningar och att detta i sin tur ses som ett resultat av den svenska skolans kunskaps- och disciplinproblem. Har man för att lösa dessa problem genomfört ett stort antal skolreformer och man har gjort en stor satsning på lärares professionella utveckling. Om dessa reformer påverkar lärares motivation är dock ett högst relevant men outforskat ämne.

Syfte - Syftet med den här studien är att få djupare förståelse i vilka faktorer som motiverar lågstadielärare i sitt dagliga arbete och om dessa faktorer skiljer sig beroende på om de börjat arbeta innan eller efter implementeringen av de nya skolreformerna, samt studera hur skolreformerna, införandet av lärarlegitimation och den nya professionen förstelärare, som trätt i kraft de senaste fem åren har påverkat dem.

Metod - Studien har en kvalitativ forskningsansats för att skapa en djupare förståelse över ett redan existerande fenomen. Som forskningsdesign används en komparativ studie tillsammans med semi-strukturerade intervjuer.

Slutsats - Studien har visat på att det både finns skillnader och likheter mellan vad som motiverar lågstadielärare som har arbetat olika länge inom yrket. Alla som medverkade i den här studien ansåg först och främst att det var eleverna och att se dem lyckas som främst motiverade dem i deras yrke. Det som skilde grupperna åt var att de nya lärarna motiverades mer utav de yttre faktorerna, så som lön, vilket inte var lika viktigt för de gamla lärarnas motivation. Studien har även visat på att de nya skolreformerna inte påverkat lågstadielärare särskilt märkbart. Det råder dock delade meningar huruvida skolreformerna är av positiv eller negativ karaktär för lärarna.

The luxury market is a relatively large industry that faces new challenges in connection with high demand for luxury products and developed technology, therefore it is important forluxury brands to follow developments in their marketing strategies. One way for luxury brands to market their brand is through social media which is used today as an effective communication channel between luxury brands and users for marketing purposes. By creatinga strong brand equity via social media, luxury brands can build their brand and make itvstronger. Previous studies have shown that brand equity is affected by social media marketing of luxury brands. This study aims to investigate how customer-based brand equity is affected by social media marketing of luxury brands by examining SMMA. The data collection was carried out through a qualitative method by using semi-structured interviews where six respondents were allowed to share their experiences with luxury brands on social media.

The study shows that social media marketing activities (SMMA) affect customer-based brand equity from the users' perspective. With the help of SMMA of luxury brands, a unique type of loyalty is created where the user does not have to consume to show loyalty to the luxury brand. But rather contributes with strong loyalty by interacting and following the luxury brand on social media. By using customization and other components of SMMA, the user creates brand associations towards a luxury brand. Luxury brands also possess strong brand awareness and perceived quality according to this study. Users show a positive response forSMMA of luxury brands and the impact it has on customer-based brand equity. Luxury brands can thus, through the correct implementation of SMMA, build a strong customer based brand equity.

This study examines Corporate Social Responsibility (CSR) within the industry of sports and more precisely in regards to professional ice hockey players. The purpose of this study is to achieve a deeper understanding of how professional ice hockey players organize themselves through philanthropic CSR and why these engage in this CSR-work and in turn how it affects their brand. To attain this purpose the study need to answer the following three questions: how do ice hockey players organize themselves using philanthropic CSR, what motivates them to do philanthropic CSR-work and lastly how is their brand affected by doing philanthropic CSR.To achieve this deeper knowledge eleven interviews were carried out to collect the empirical data for the study. The interviews were conducted with a deductive viewpoint which gradually turned into a inductive one. With this in mind the study has been carried out with previous studies being taken in consideration and after the conclusion of the interviews into the position of the individual hockey players. After analysing the results a strong connection between the empirical data and the theoretical framework could be confirmed and it became clear that the players did not use CSR for their own gain or benefits. The motives behind the players engagement with CSR-activities could be connected to their unique prerequisites, but also through the encourage they received from their surroundings. The motivation for CSR seemed to come from the will to transcend into the life after sports.

This study examines the financing options and challenges faced by logistics real estate companies in Sweden and Denmark, with the objective of identifying differences in financing strategies and their implications for market dynamics. The research methodology is grounded in qualitative interviews, utilizing semi-structured questions, and conducted both in person and via the communication platform Teams. The findings indicate significant disparities between the Swedish and Danish markets concerning financing strategies for logistics properties. In Sweden, a diversified approach involving both capital markets and bank financing is considered an ideal strategy, whereas Denmark is characterized by reliance on a single financing source, mortgage credit. ESG factors are identified as critical for securing financing in both countries, with stricter requirements anticipated in the near future. Regulatory changes, particularly in Denmark, are likely to constrain traditional financing avenues, thereby creating opportunities for alternative financiers, including international investors. Future research should focus on a more in-depth exploration of alternative financing methods and their potential impact on market dynamics.

Purpose: Find out how and in what way buyers of housing co-operatives use the association ́s annual report in their purchase decision and investigate whether they understand it or not.

Method: The study is conducted using a qualitative method in the form of interviews. The Authors stood outside viewings and interviewed presumptive buyers of housing co-operatives in Stockholm.

Empiricism: The study was conducted on 22 respondents, all interviewed outside a total of six different viewings around Stockholm. It turned out that the majority of respondents did not fully understood annual reports and most of them asked for help. The majority of those who felt they understood the annual report also asked someone in their surroundings to help them determine the stability of the housing association's economy. The result showed that homeowners usually use the annual report to see "warning signs" that indicate that a association will raise its fees. To evaluate the association ́s economy, most of the respondents used indebtness.

Analysis: The study points out that since many homeowners did not fully understood the annual report, it could be difficult for them to make decisions based on it. This has been linked to previous research that highlighted similar problems. There are similarities between the improvement and change proposals developed by FAR together with other organizations and the results the study has shown.

Conclusion: Presumptive buyers of housing-cooperatives generally do not understand annual reports so well that they can make a financial decision based on it. At the same time, the study has shown that even those homeowners who felt they understood asked for further help and advice from their surroundings. The study's conclusions are that there is a great deal of room for changing the accounting for housing co-opratives associations to make them more

transparent and understandable to it ́s users. Furthermore, it was concluded that regardless of the individual's understanding of an annual report, he largely takes advantage of his surroundings as it is a major and comprehensive decision. 

This study examines which competencies, among recent graduates in accounting and auditing, audit firms versus higher education institutions consider to be important and whether there are significant differences of opinion between these two groups. The study is limited to higher education institutions that train and teach in accounting and/or auditing as well as staff at auditing firms that practice and practice in accounting and/or auditing. We used T-tests and ANOVA tests to carry out the analysis of the collected answers. The results confirm previous studies to some extent, around the fact that there is an expectation gap between practitioners and educators, as some of the competencies examined had significant differences. We found that the intellectual skills; analytical ability, problem solving and critical thinking were the most important competencies for both groups. In addition, higher education institutions valued analytical skills as the most important competence, while audit firms valued accountability as the most important.

In a world that has become increasingly digitized, where market demands and business needs are reforming and technology is advancing at an ever-faster pace, it has become more important for organizations to keep pace with digital developments in order to survive in an increasingly competitive market. As a result of the corona pandemic, many organizations have been forced into a rapid digital transformation, a transformation that has been necessary but also partly unavoidable.

Many organizations have therefore started an initiative to adapt and restructure their operations and transform their normal working systems to become more digitalized. Many of these changes fail for several reasons, however, these reasons are often unique to each transformation effort.

This qualitative study therefore explores the organizational challenges that are created when digital transformation is imposed and how change management is adapted to effectively manage resistance in change efforts.

Through the study, a theory that was considered important for the purpose of the study was identified and this gave us more knowledge about the topic. Empirical data was collected through semi-structured interviews with both managers and employees and this data was then analyzed using the theoretical frame of reference. The results of the study are multifaceted. The challenges identified during the course of the study around organizational change due to an imposed digital transformation were worry, uncertainty, skills shortages and resistance. In addition, we found that lack of level of vision and communication were the two main possible causes for the emergence of the mentioned challenges. To address these challenges, we found that a planned approach to change management can be beneficial in creating a clear and shared vision and trust that permeates the entire organization.

The purpose of the study is to increase the understanding of hybrid work and examine how this form of work affects organizational culture, perceived work performance and employee motivation. How does hybrid work affect organizational culture, perceived work performance and employee motivation in organizations? The study uses a qualitative research method with phenomenography. The study uses a theoretical framework to design interview questions and structure the analysis of empirical data, which means a deductive approach. Empirical data were collected through semi-structured interviews.The results of the study show that hybrid work has changed the organizational culture by increasing the flexibility and freedom of the employees which has led to increased acceptance of remote work. The study found challenges with hybrid work that include a lack of spontaneity and creativity as well as difficulties with communication and participation in hybrid meetings. Work performance improves rather than deteriorates with the flexibility to choose. Employees' autonomy and motivation are strengthened by the flexibility of the hybrid work model.

In correlation with increasing increasingly relevant. digitization , the dialogue about web reviews has become, which has increased Consumers tend to use web reviews to a large extent the relevance of the subject from the companies' perspective. As a result, power is transferred from a company to an outside player, which can lead to consequences for the corporate brand. For this reason, the purpose of this study has been to examine organizations' assessment of the consequences of web reviews and their impact on the corporate brand. The theoretical fr amework for the study is based on four different theories and previous research relation to the current study. The four theories are composed of in close ABC model for attitudes, Electronic word of mouth, Corporate Branding and Trust. Previous research has studied the effect of web reviews on purchasing decisions and focused on the consumer's perspective, the current study, on the other hand, should highlight organizations' assessment of the consequences of web reviews and their impact on the corporate brand. The study is based on a qualitative research method with semistructured interviews as an approach. The empirical is based on informational sources from ten different data companies that were collected and analyzed in order to reach a conclusion. Finally, the study shows that confidence in web reviews from a business perspective is not very high. Furthermore, it is stated that the organizations view web reviews as both a development opportunity and a threat. The companies also agree that web reviews have an impact on their brand to varying degrees, and the assessment is also that newer companies are the ones that are most affected. On the other hand, all companies agreed that there are several factors that play a role in building a corporate brand, and that web reviews are part of it.

Over the past few decades, branding has become a priority for companies. A brand helps companies to differentiate themselves from their competitors, which creates competitive advantages. Most of the research on brands has primarily focused on consumer marketing. However, it has been found that the brand is just as important in business to business (B2B) companies, and that it also plays a big role when it comes to the survival av newly established company like for example startups.

Startups differ from established companies through their innovative ideas and problem solving. However, they faces challenges because of lack of capital, time and resources. As the competition in the market grows, startups need to create competitive advantages by working hard with their brand strategies to achieve strong brand equity. This study aims to highlight how B2B startups work with brand equity in order to achieve competitive advantages.

The study has used a qualitative research strategy where the primary data has been collected through semi-structured interviews with four different startups based in Stockholm.

The study shows that startups need to first position themselves in the market and then work on brand building. The result also shows that B2B startups are aware of the brand's importance and that they in fact work with brand equity to achieve competitive advantages. However, the strategies with the steps in the CBBE model differs depending on the industry and type of corporate activity.

Introduction: The issue of working time reduction has continued to be discussed in various contexts and has become a current social debate. Because of this, it was of interest to carry out research in the area by analyzing what effects a shortening of working time has on an activity from an economic perspective and also concerning productivity goals and result orientation.

Aim: The purpose of this study is to analyze how shortening of working hours affects the organizations' finances, productivity goals and results in the private sector.

Method: This research is focused on a phenomenografic method with its base in qualitative interviews.

Result: The result section is presented in the following main themes: Arguments for the introduction of shortened working day; Organizational effects and disadvantages of the introduction of shorter working days.

Conclusion: The difference between the private and public sector is in focus and the motivation for why an abbreviated working day has been introduced differs between them. While the private sector focuses on efficiency and increased profitability, the public sector focuses on well-being and thus productivity. One of the most important findings identified in this study is that the primary argument for introducing six hours working day, which also reflected the new organization after the change work, was to create a better balance between work and leisure.

Within today's society, social media has grown to become a more common thing than most. In Sweden, almost 83 % of the population use social media. With this marketing growth, a role that have become more common is the term ‘influencer’. Whereas an influencer is someone who inspires people in any sort of way by using social media platforms, such as Instagram. The marketing strategy that has evolved through influencers is called ‘influencers marketing’ and is a commonly used marketing strategy in today’s reality. However, the question that companies must ask themselves is - How will this affect consumers?

By studying how ‘influencer marketing’ affect consumers whom all follow influencers on Instagram - this study presents which factors have a more deciding role when it comes to being affected by influencer marketing. Whereof we have had several semi-qualitative interviews regarding questions such as; how trustworthy a person finds influencers and if influencer marketing affects a person's consumer behaviour.

The results of this study show that consumers feel a certain trust to influencers whereof this study presents 4 factors that affects an individual's ‘trust’. The result showed for example that a person value, genuity and personal connection to an influencer. The trust that an individual has towards influencers showed to have a direct connection to consumer behaviour.

The purpose of this study is to identify the motivational factors among Prison Officers working in a high security prison. To investigate this purpose, a key issue was formulated and answered with the help of three sub-questions regarding why Prison Officers choose to take employment in the prison service, if their motivation changes over time and which views they have towards the working environment from a motivation perspective. In order to collect data, six semi-structured interviews were carried out with Prison Officers in a high security prison. The results of these interview showed that motivation among Prison Officers changes over time. Initially it was the need to have an income, the possibility of future career opportunities as well as wanting to test new career paths that drove their motivation. Later, motivation shifted to it being their colleagues and the clients who contribute to their work motivation. The work environment also has an impact on Prison Officers’ motivation as safety at work it is an important factor in creating good cohesion. The study also shows that one reason for becoming a Prison Officer can be that it provides a springboard for future work opportunities. Also, work motivation is based on a balance and a combination of several factors.

Sustainability is an increasingly important aspect for companies in today's society. One of the more effective ways to communicate about this is sustainability reporting. In order for sustainability reports to be as effective as possible, they should be comparable among different companies. For this reason,we have chosen to investigate an industry that is affected by this, the construction industry in Sweden. The work is based on GRI standards. The purpose of this work was to investigate comparability in sustainability reporting for Swedish listed construction companies. We have used a combination of quantitative and qualitative research methods to investigate comparability. After selecting companies that meet the criteria, we have compared their sustainability reports with each other based on the most commonly used indicators. We have analyzed all reports based on the requirements set by GRI for each indicator to see if the companies follow them. Having collected the empirical data, we can see that there are shortcomings in how the indicators are used. It is common for companies not to report within the framework set by GRI. These deviations lead to a lower comparability among the sustainability reports in this industry. According to previous research, this can result in negative consequences regarding the companies' legitimacy as they cannot fully satisfy the requirements set by the stakeholders

Across a large part of the world, there is currently a shortage of nurses, this is no exception in Sweden. In this study, we have thus intended to investigate the contributing factors behind the shortage of nurses in Sweden. This purpose has been investigated through a qualitative method, where nine semi-structured interviews have been conducted with licensed nurses who have been in the profession for a maximum of 5 years. The results of the study have been analysed through Herzberg's two-factor theory and Adam's equity theory. The results that came from this study show that nurses choose the profession with an expected return in the form of patient contact, the possibility to make a difference and self-development within the profession. What creates the intention to leave the profession is when the return is smaller and there is no room to establish the return, which is derived from the nurse's context, in the form of, among other things, too high a workload, lack of support and neglected skills. Conclusions of the study show that measures in the form of increased decentralization, increased professionalization of the profession and consideration of individual needs need to be taken to retain more nurses in the profession.

Bakgrund och problematisering: Enligt IAS 17 skall leasingavtal redovisas som ett finansiellt leasingavtal eller ett operationellt leasingavtal, men med IFRS 16 kommer alla leasingavtal att redovisas som ett finansiellt leasingavtal. Problemet med IAS 17 är att operationella leasingavtal gör att risker i den finansiella rapporten ej synliggörs, då det inte redovisas som en skuld vilket är ett undantag från IASB:s definition av skuld. Detta innebär att det inte redovisas på balansräkningen och leder till förbättrade nyckeltal. I de statliga bolagen eftersträvas det att den finansiella informationen uppvisar en lika god transparens som börsnoterade bolag, men att transparensen skulle förbättras med IFRS 16.

Syfte: Syftet med denna undersökning är att visa en mer rättvis bild av de statliga bolagens finansiella ställning och resultat genom att kapitalisera operationella leasingavtal. Då operationella leasingavtal undanhåller tillgångar och skulder från balansräkningen vill vi undersöka vilka effekter som uppstår för statliga bolags finansiella ställning och resultat i och med införandet av IFRS 16. 

Frågeställning: Vad blir effekterna i den finansiella ställningen och resultatet vid en kapitalisering av operationella leasingavtal i statligt ägda bolag?

Metod: För denna undersökning har en kapitaliseringsmodell utvecklad av Imhoff, Lipe, och Wright (1991, 1997) och Fülbier, Silva och Pferdehirt (2008) tillämpats. Med kapitaliseringsmodellen undersöktes påverkan i resultaträkningen, balansräkningen och nyckeltalen vid en kapitalisering av operationella leasingavtal i statligt ägda bolag.  Därefter jämfördes förändringarna med tidigare forskning.

Empiri och analys: Efter en kapitalisering av operationella leasingavtal ökade tillgångarna och skulderna i alla bolag. Rörelseresultatet fick en positiv effekt, medan årets resultat blev både negativt och positivt påverkad. För de nyckeltal som undersöktes uppstod både mindre märkbara förändringar och väldigt stora förändringar. I analysen fann vi att resultaten i vår undersökning i vissa fall både överensstämde och avvek jämfört med tidigare forskning. Avvikelserna berodde på vårt urval och andra faktorer som påverkar förändringarna vid en kapitalisering av operationella leasingavtal.

Slutsats: Med denna undersökning har vi dragit slutsatsen att en tillämpning av IFRS 16 är anpassat efter IASB:s definition av skuld och att det därmed inte kan förekomma dolda skulder avseende leasing i den finansiella rapporten. Därmed visar IFRS 16 en mer rättvis bild då det synliggör de risker som inte tas med i den finansiella rapporten när IAS 17 tillämpas. Vi har konstaterat att de svenska statligt ägda bolagen står inför liknande effekter vid en kapitalisering av operationella leasingavtal som har framhållits i tidigare forskning.